Republic of the Philippines

Department of Education
CARAGA REGION
SCHOOLS DIVISION OF DINAGAT ISLANDS

29 February 2024

DIVISION MEMORANDUM
No. ______________, s. 2024

GUIDELINES ON THE GRANT OF VACATION SERVICE CREDITS

FOR TEACHERS AND COMPENSATORY OVERTIME CREDIT (COCs)
COMPENSATORY TIME-OFF (CTOs) AVAILMENT
FOR NON-TEACHING PERSONNEL

To: Assistant Schools Division Superintendent

Chief Education Supervisors (CID & SGOD)
EPSs & PSDSs
All Teaching, Teaching-related & Non-Teaching Personnel
All others concerned
This Division

1. To establish a standard procedure on the grant of vacation service credits to the

teachers for ancillary tasks and work beyond working hours/days in lieu of
honorarium or overtime and in adherence to DepEd Order Nos. 53 and 84, s.
2003, titled “Updated Guidelines on Grant of Vacation Service Credits to
Teachers,” this Office hereby directs the implementation of the interim
guidelines on the grant of vacation service credits for teachers and
compensatory time-off for non-teaching personnel at the schools and field
offices.

2. This order shall cover the following personnel:

a. public school teachers whose employment is in nature of a regular

employee putting premium on teacher’s vacation service credits for
services rendered on activities during summer or Christmas vacation or
during the regular school year as authorized by the proper authority.
These vacation service credits are used to offset their absences due to
illness or to offset from the proportional deduction in vacation salary due
to absences for personal reasons or late appointment; and

b. related and non-teaching personnel shall be entitled of “Non-

monetary Renumeration for Overtime Services Rendered,” pursuant
to Civil Service Commission (CSC) and Department of Budget and
Management (DBM) Joint Circular No. 2, s. 2004, prescribing guidelines
to provide a uniform policy on the availment of compensatory time-off for
every employee as to the number of hours or days excused from
reporting for work with full pay and benefits in lieu of overtime pay.
Likewise, the Compensatory Overtime Credit (COC) are accrued
number of hours an employee earns as a result of services rendered
beyond regular working hours and services rendered on Saturdays,

Address: White Beach, Dinagat, Dinagat Islands

Email Address: dinagat.islands@deped.gov.ph
 Republic of the Philippines
Department of Education
CARAGA REGION
SCHOOLS DIVISION OF DINAGAT ISLANDS

Sundays, Holidays, or scheduled days off without the benefit of overtime

pay.
3. These guidelines shall cover incumbents of positions of chief of division and
below under permanent, temporary, casual status and contractual personnel
whose employment is in nature of a regular employee.

4. See the following enclosures for reference and guidance:

Enclosure 1: Guidelines on the Grant of Vacation Service Credits
Enclosure 2: Guidelines on the Grant of COCs and CTOs
Forms and Templates
Enclosure 3: Recommendation/Request for Vacation Service Credits
Enclosure 4: Special Order
Enclosure 5: Authority to Render Overtime
Enclosure 6: Certificate of COC Earned (Annex A)
Enclosure 7: Application Form for Certificate of Compensatory Time-Off

5. Requests for Vacation Service Credits, Compensatory Overtime Credit (COCs)

and Compensatory Time-Off availment shall be facilitated by the AO-II at the
School Level and AO IV-Personnel of the Office of the Schools Division
Superintendent.

6. Failure to comply with any of the directives of this Order may result in the filing
of administrative actions for misconduct, insubordination and other related
offenses under the 2017 Rules on Administrative Cases in the Civil Service,
Revised Rules of Procedure of The Department of Education in Administrative
Cases (DepEd Order No. 49, s. 2006), and/or relevant laws, rules and
regulations against the official or employee, the Recommending Authority, and
the Approving Authority.

7. For the guidance, wide dissemination and strict compliance of all concerned.

FLORENCE E. ALMADEN, PhD, CESO VI

Assistant Schools Division Superintendent
Officer-in-Charge
Office of the Schools Division Superintendent

Encls: None
Reference: As Stated
To be indicated in the Perpetual Index under the following subject:

GUIDELINES COC/CTO VACATION SERVICE CREDITS

OSDS/CRRD
02/29/24

Address: White Beach, Dinagat, Dinagat Islands

Email Address: dinagat.islands@deped.gov.ph
 Republic of the Philippines
Department of Education
CARAGA REGION
SCHOOLS DIVISION OF DINAGAT ISLANDS

Enclosure 1

GUIDELINES ON THE GRANT OF VACATION SERVICE CREDITS

1. Vacation service credits can be applicable to all teaching positions who do not
have to report for classes during Christmas and long summer vacation and still
entitled to a regular compensation.

2. These can be used to offset absences of the teacher due to illness. To offset
absences on account of illness, one (1) workday service credit is used to offset
one (1) day of absence.

3. Activities Eligible for the Grant of Service Credits:

3.1 Under DO 53, s. 2003, as supplemented by DO 84, s. 2003, service

credits maybe granted for the following activities:

a. services rendered during registration and election days as long as these

are mandated duties under existing laws;
b. services rendered during calamity and rehabilitation when schools are
used as evacuation centers;
c. services rendered in connection with the conduct of remedial classes
during the summer of Christmas vacation or outside of regular school
days (the conduct of remedial instruction to assist students who
perform poorly in periodical and other written tests, in excess of the
maximum actual teaching time, shall similarly qualify – DepEd No.
05, s. 2004);
d. services rendered in connection with early opening of the school year;
e. services rendered during school sports competitions held outside of
regular school days;
f. services rendered by those who train teachers in addition to their normal
teaching loads;
g. teaching overload not compensated by honoraria;
h. teaching in non-formal education classes in addition to teaching in
formal education classes carrying a normal teaching load;
i. work done during regular school days if these are in addition to the
normal teaching load;
j. conduct of testing activities held outside of school days; and
k. attendance/participation in special DepEd projects and activities which
are short-term in duration such as English, Science and Math Mentors’
Training, curriculum writing workshop, planning workshop, etc., if such

Address: White Beach, Dinagat, Dinagat Islands

Email Address: dinagat.islands@deped.gov.ph
 Republic of the Philippines
Department of Education
CARAGA REGION
SCHOOLS DIVISION OF DINAGAT ISLANDS

are held during the summer vacation or during weekends or during

holidays.
3.2 A premium of 20% may be granted for educational activities (as opposed
to non-educational activities such as election duties, calamity assistance)
which require specialized expertise.

4. Whereas, DO 53, s. 2003, as amended, is hereby expanded to recognize the

following additional activities for the grant of service credits:

4.1 orientation and training activities related to the implementation of

distance learning delivery modalities, including writeshops;
4.2 enrollment activities, including the encoding of the accomplished
enrollment form in the Learner Information System (LIS) enrollment
module;
4.3 activities related to Brigada Eskwela and Oplan Balik Eskwela;
4.4 activities related to Oplan Kalusugan sa DepEd;
4.5 Mental Health and Psychological Support activities;
4.6 pre-school opening assignments exploring foundational topics for
deepening during the year, orientation of learners on the implementation
of the learning delivery modalities and utilization of learners’ materials;
and
4.7 development, quality assurance, production, and delivery of learning
materials.

5. Activities Not Eligible for the Grant of Service Credits: Service Credits shall
not be granted for the following activities:

5.1 in-service training programs fully funded by the government;

5.2 assignment to clerical work, such as checking forms and finishing
reports commonly required in connection with the opening and closing of
classes;
5.3 reassignment of teachers to duty in another bureau or office (detailed in
another government office);
5.4 assignment in connection with exhibits at a fair;
5.5 postponement of regular teacher’s vacation; and
5.6 time spent in travelling to and from station to the place where services
are rendered.

6. Procedure in the Grant of Service Credits:

6.1 The following steps shall be followed in the grant of service credits:

Address: White Beach, Dinagat, Dinagat Islands

Email Address: dinagat.islands@deped.gov.ph
 Republic of the Philippines
Department of Education
CARAGA REGION
SCHOOLS DIVISION OF DINAGAT ISLANDS

6.1.1 Head of office/school/program coordinator recommends approval

of request to render beyond office hours ancillary tasks for the
grant of service credits;
6.1.2 Schools Division Superintendent approves/disapproves request;
and
6.1.3 If reason for request is not among those listed above, request
should be forwarded to the Regional Director for action if activity
is region-wide and to the Central Office through the Regional
Director if activity is DepEd-wide. For attendance/ participation
in DepEd-wide programs and projects, the Central Office shall
make the necessary issuances on the grant of vacation service
credits.

6.2 The following documents/requirements shall be accomplished/

submitted after completion of beyond office hour service:

6.2.1 Approved Authority to Render Overtime;

6.2.2 Memorandum of the Activity participated specifying the grant of
Vacation Service Credits;
6.2.3 Accomplishment Report; and
6.2.4 Duly signed DTR/CS Form 48

7. The claim for service credits shall be supported by a memorandum and letter of
authority signed by the Schools Division Superintendent, as the case may be;
duly signed and approved recommendation/request to render overtime
(Enclosure 1); and Individual Daily Log and Accomplishment Report (IDLAR), or
other official attendance monitoring mechanisms that are recorded and
verifiable. Vacation service credits shall not be granted for services
rendered without previous authority.

8. Other Rules:

8.1 The following rules shall also apply in the grant or use of service credits:

8.1.1 One hour of service rendered during weekends and holidays shall
be equivalent to 1.5 hours for purposes of computing the service
credit (DM 067, s. 2021);
8.1.2 Under DO 53, s. 2003 the 15-day limitation is suspended to
allow the teachers to claim service credits exceeding 15 days (DM
065, s. 2021);
8.1.3 Vacation service credits shall not be granted for services rendered
without previous authority;

Address: White Beach, Dinagat, Dinagat Islands

Email Address: dinagat.islands@deped.gov.ph
 Republic of the Philippines
Department of Education
CARAGA REGION
SCHOOLS DIVISION OF DINAGAT ISLANDS

8.1.4 Teachers on detail in offices or assigned to non-teaching jobs are

on the vacation-sick leave basis and should not therefore be
granted vacation service credits; and
8.1.5 In the monetization of teachers leave credits, unused vacation
service credits shall be converted into vacation-sick leave credits.
After monetization, the remaining vacation-sick leave credits
shall be converted back to vacation service credits.

8.2 The formula in the conversion of vacation service credits to the vacation
sick leave credits is as follows:

Vacation and Sick Leave = 30y/69

Where 30 = Number of days in a month

Y = Total number of teacher’s service credits
69 = 58 days of summer vacation plus
11 days of Christmas vacation

No. of days derived shall be divided equally into vacation and sick
leave credits

The formula in the conversion of vacation and sick leave credits to

vacation service credits is as follows:

VL + SL
Y = ----------- X 69
30

8.3 The vacation service credits of a teacher who transfers to a non-teaching

position may be converted into vacation-sick leave credits and vice-versa;
and
8.4 Unused vacation service credits of teachers who resigned, retired, or are
separated from the service through no fault of their own on or after
January 16, 1986 shall be paid the money value of their unused vacation
service credits converted to vacation and sick leave credits.

Address: White Beach, Dinagat, Dinagat Islands

Email Address: dinagat.islands@deped.gov.ph
 Republic of the Philippines
Department of Education
CARAGA REGION
SCHOOLS DIVISION OF DINAGAT ISLANDS

Enclosure 2

GUIDELINES ON THE GRANT OF COCS AND CTOS

1. Employees are required to render forty (40) hours of work in a week, subject to
the work schedule adopted by the agency. In the exigency of the service,
employees may be required to render services beyond regular working hours.

2. The Head of Office shall determine the need for overtime services. In this
regard, the Office concerned shall issue an office order/memorandum
specifying the date and time for rendition of overtime and its purpose.

3. Overtime services may be authorized for the following activities:

3.1 Completion of infrastructure and other projects with set deadlines when
due to unforeseen events the deadline cannot be met without resorting to
overtime work;
3.2 Relief, rehabilitation, reconstruction and other related work or services
during calamities and disasters;
3.3 Work related to school graduation/registration where the additional work
cannot be handled by existing personnel during regular working hours;
3.4 Work involving the preparation for and administration of government
examinations, including the prompt correction and release of results
thereof where existing personnel are not adequate to handle such work
during regular working hours;
3.5 Seasonal work such as budget preparation and rendition of annual
reports to meet scheduled deadlines;
3.6 Preparation of special/financial/accountability reports required
occasionally by central monitoring agencies like the Congress of the
Philippines, Office of the President, Commission on Audit, Department of
Budget and Management, and the National Economic and Development
Authority;
3.7 The provision of essential public services during emergency situations,
such as power and energy, water, distribution and control of basic
staples, communication and transportation, medical and health services,
peace and order, and security;
3.8 Implementation of special programs/projects embodied in Presidential
directives and authorizations and with specific dates to complete, which
are in addition to the regular duties of the employees;
3.9 Legal services to facilitate the dissolution of cases/resolutions/decisions;
3.10 Services rendered by drivers and other immediate staff of officials when
required to keep the same working hours as their superiors; and
3.11 Such other activities as may be determined by the head of the agency.

Address: White Beach, Dinagat, Dinagat Islands

Email Address: dinagat.islands@deped.gov.ph
 Republic of the Philippines
Department of Education
CARAGA REGION
SCHOOLS DIVISION OF DINAGAT ISLANDS

4. The computation of COCs is expressed in number of hours, computed as

follows:

4.1 For overtime services rendered on weekdays or scheduled work days:

COC = number of hours of overtime services x 1.0

4.2 For overtime services rendered on weekends, holidays or scheduled days

off:

COC = number of hours of overtime services x 1.5

4.3 Accrual and use of COCs:

4.3.1 Each employee may accrue not more than forty (40) hours of
COCs in a month. In no instance, however, shall the unexpended
balance exceed one hundred twenty hours (120) hours.
4.3.2 The COCs should be used as time-off within the year these are
earned until the immediately succeeding year. Thereafter, any
unutilized COCs are deemed forfeited (as amended by CSC-DBM
Joint Circular No 2-A, series of 2005).
4.3.3 The COCs shall be considered as official time for the purposes:

4.3.3.1 compliance with compensation rules relative to

the entitlement to PERA, Additional
Compensation, year-end benefits, and other
benefits received on a regular basis; and
4.3.3.2 computation of service hours for entitlement to
sick and vacation leave credits, and step
increment due to length of service

4.4 Limitation on the use of COCs:

4.4.1 The COCs cannot be used to offset undertime/s or tardiness

incurred by the employee during regular working days.
4.4.2 The COCs earned cannot be converted to cash, hence, are
noncommutative.
4.4.3 The COCs will not be added to the regular leave credits of the
employee. Hence, it is not part of the accumulated leave credits
that is paid out to the employee.

4.5 In cases of personnel movement:

4.5.1 Resignation, retirement, or separation from the service, the

unutilized COCs are deemed forfeited.

Address: White Beach, Dinagat, Dinagat Islands

Email Address: dinagat.islands@deped.gov.ph
 Republic of the Philippines
Department of Education
CARAGA REGION
SCHOOLS DIVISION OF DINAGAT ISLANDS

4.5.2 Detail, secondment or transfer to another agency, the COCs

earned in one agency cannot be transferred to another agency,
nor could the employee receive the monetary equivalent thereof.
4.5.3 Promotion, except when promoted to a position not qualified to
receive overtime pay under previous issuances, the employee will
retain his or her accrued COC.

4.6 Issuance of Certificate of COC Earned (Enclosure 6) shall be granted to

an employee who has earned COC duly approved and signed by the Head
of Office. The certificate indicates the number of hours earned COC by
the employee in a month. The certificate would be issued at the end of
each month.

4.7 Availment of CTO:

4.7.1 The CTO may be availed in blocks of four (4) or eight (8) hours.
Agencies adopting the alternative work schedules should make
parallel adjustments in the availment blocks, tantamount to
either a half or full day leave from work.
4.7.2 The employee may use the CTO continuously up to a maximum
of five (5) consecutive days per single availment, or on
staggered basis within the year.
4.7.3 The employee must first obtain approval from the head of the
agency/authorized official regarding the schedule of availment of
CTO. The management shall accommodate, to the extent
practicable, all applications for availment of CTO at the time
requested by the employee. In the exigency of the service,
however, the schedule may be recalled and subsequently
rescheduled by the Head of the Office/authorized official within
the year.

4.8 The following procedures shall be observed in the rendition of overtime

services and availment of compensatory time off:

4.8.1 The Head of Office/authorized official issues an Office Order

authorizing the rendition of overtime services and indicating the
tasks to be completed and the expected time of completion.
4.8.2 All request for Authority to Render Overtime Services (AROT)
shall be signed and recommended by the Head of
Office/School/Program Coordinator, submit only the request to
render overtime services particularly the necessary and urgent
services to be complied using the template Authority to Render
Overtime Services for the approval of the Schools Division
Superintendent.
4.8.3 The employee renders overtime services as stipulated in the
Office Order.

Address: White Beach, Dinagat, Dinagat Islands

Email Address: dinagat.islands@deped.gov.ph
 Republic of the Philippines
Department of Education
CARAGA REGION
SCHOOLS DIVISION OF DINAGAT ISLANDS

4.8.4 The Human Resource Management Office receives the following

documents every 1st week of the succeeding month:

4.8.4.1 Original copy of approved Office

Memorandum or Authority to Render
Overtime; and
4.8.4.2 One copy of approved Daily Time Record
applicable for the rendition of overtime
services

4.8.5 HRMO prepares a summary of overtime services rendered in the

month covered, and computes the equivalent COCs, for the
purpose of the issuance of the COC Certificate.
4.8.6 The Head of Agency issues the Certificate of COCs, specifying the
number of COCs earned within 5 working days.
4.8.7 The employee requests approval from the Head of Agency on the
schedule of CTO.
4.8.8 The employee avails of the CTO.

4.9 The Head of Agency shall comply by:

4.9.1 Authorizing employees to render services beyond regular working

hours in accordance with these guidelines following the rules and
regulations on overtime service;
4.9.2 Granting Certificate of COC Earned, concurrently setting
safeguard measures to prevent any form of fraud and/or
duplicity;
4.9.3 Approving/disapproving schedule of CTO as requested by the
employee without compromising the delivery of services to
clientele; and
4.9.4 Ensure proper implementation of these guidelines and act
accordingly should violations or irregularities be committed.

4.10 The Human Resource Management Unit (HRMO)/Officer Concerned shall

facilitate the proper recording of this process by:

4.10.1 Reflecting on the employee record card the application for CTO
filed; and
4.10.2 Submit to the Head of Agency a monthly report on summary of
overtime services rendered and the equivalent COCs.

Address: White Beach, Dinagat, Dinagat Islands

Email Address: dinagat.islands@deped.gov.ph
 Republic of the Philippines
Department of Education
CARAGA REGION
SCHOOLS DIVISION OF DINAGAT ISLANDS

Enclosure 3

RECOMMENDATION/REQUEST FOR VACATION SERVICES CREDITS

______________________
Date

(Name of Schools Division Superintendent)

(Designation)
(Name of Office)
(Address)

Dear (Name of SDS):

This is to certify that the following teaching personnel have rendered services during
weekends and/or holidays from (Date) to (Date), on the following eligible activities as
enumerated under DO No. 53, s. 2003, as amended by DO No. 84, s. 2003:

No. of Hours of Service

Name Position
Rendered

Attached are the relevant memoranda or letters of authority, Individual Daily Log and
Accomplishment Report (IDLAR), duly signed Daily Time Record (DTR)/CS Form 48, or
other official attendance monitoring mechanisms that are recorded and verifiable for
your perusal.

We hope this request merits your favorable action.

Very truly yours,

(Name of School Head/Proponent/SGOD-HRD)

(Position)

Verified by: Approved by:

Address: White Beach, Dinagat, Dinagat Islands

Email Address: dinagat.islands@deped.gov.ph
 Republic of the Philippines
Department of Education
CARAGA REGION
SCHOOLS DIVISION OF DINAGAT ISLANDS

(Name of Division HRMO) (Name of SDS)

Designation Position

Enclosure 4

Office of the Schools Division Superintendent

___________________
Date

SPECIAL ORDER

The service rendered by the following teaching personnel of (Name of School),

during the Brigada Eskwela from (Date) to (Date) are hereby given vacation service
credits.

No No. of Vacation Service

Name No. of Hours Served
. Credits Approved
1

This is pursuant to DepEd Order No. 53 s. 2003 titled “Updated Guidelines

on Grant of Vacation Service Credits to Teachers” dated June 24, 2003,
particularly on Item No. 1-d sub items d and k and Item No. 1-f, which contain
relevant provisions on the grant of service credits.

(Name of Schools Division Superintendent)

Position

Address: White Beach, Dinagat, Dinagat Islands

Email Address: dinagat.islands@deped.gov.ph
 Republic of the Philippines
Department of Education
CARAGA REGION
SCHOOLS DIVISION OF DINAGAT ISLANDS

Enclosure 5

AUTHORITY TO RENDER OVERTIME SERVICES

In exigency of service and to ensure the efficiency of office compliance to all

statutory and regulatory issuances, the following identified employee/s is/are allowed
to render overtime services with corresponding timeline, tasks to do, and expected
outputs for submission as follows:

Duration
Objective/s to
Name of Expected (Specify the
Render Overtime Tasks to Do
Employee/s Outputs Date &
Service
Time)

For the information and compliance of all concerned.

Recommended by:

(Head of Office/School/Program Coordinator)

Designation

Approved:

(Name of Schools Division Superintendent)

Position

Address: White Beach, Dinagat, Dinagat Islands

Email Address: dinagat.islands@deped.gov.ph
 Republic of the Philippines
Department of Education
CARAGA REGION
SCHOOLS DIVISION OF DINAGAT ISLANDS

Enclosure 6

CERTIFICATE OF COMPENSATORY
OVERTIME CREDITS

This certificate entitles Mr./Ms. ______________________________________________

to ______________________ of Compensatory Overtime Credits.
(No. of hours)

________________________________
(Head of Agency)

Date Issued : _________________

Valid Until : _________________

No. of Hours Remaining

CTO Date Used COCs Remarks
Earned COCs COCs

Approved by: Claimed by:

__________________ ____________________

Date: ____________________

Address: White Beach, Dinagat, Dinagat Islands

Email Address: dinagat.islands@deped.gov.ph
 Republic of the Philippines
Department of Education
CARAGA REGION
SCHOOLS DIVISION OF DINAGAT ISLANDS

APPLICATION FOR COMPENSATORY TIME-OFF (CTO)

Name of Employee: Position:

Division/Schools District Section/Unit/School Date of Filing:

DETAILS OF APPLICATION
Number of Hours Applied for Inclusive Date/s

Requested by: Recommending Approval by:

_______________________________________ ______________________________________
Signature of Applicant Head of Office

DETAILS OF ACTION OF APPLICATION

CERTIFICATE OF COMPENSATORY APPROVAL
OVERTIME CREDITS (COC)
Approval
As of _________________________________ Disapproval due to
Number of Hours Earned: _____________ _________________________________
_________________________________

MARVIN P. EBUEZA BRYAN L. ARREO, PhD, CESE

Administrative Officer V-Admin Unit Assistant Schools Division Superintendent

Date: _____________________ Date: _____________________

Address: White Beach, Dinagat, Dinagat Islands

Email Address: dinagat.islands@deped.gov.ph
 Republic of the Philippines
Department of Education
CARAGA REGION
SCHOOLS DIVISION OF DINAGAT ISLANDS

1. The CTO may be availed of in blocks of four (4) or eight (8) hours.
2. The employee may use the CTO continuously up to a maximum five (5) consecutive
days per single availment or on staggered basis within the year.
3. The employee must first obtain approval from the head of office regarding the
schedule of availment of CTO.
4. Attach approved Certificate of COC Earned (prescribed form under Joint CSC-DBM
Circular No. 2, series of 2004) for validation purposes.

Address: White Beach, Dinagat, Dinagat Islands

Email Address: dinagat.islands@deped.gov.ph